Imported Food Charges (Imposition—General) Act 2015

Administered by Department of Agriculture, Fisheries and Forestry

Legislation au C2015A00099 In force Act

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Imported Food Charges (Imposition—General) Act 2015

No. 99, 2015

Compilation No. 1

Compilation date:    1 July 2016

Includes amendments up to: Act No. 33, 2016

Registered:    15 July 2016

 

About this compilation

This compilation

This is a compilation of the Imported Food Charges (Imposition—General) Act 2015 that shows the text of the law as amended and in force on 1 July 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Selfrepealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part 1—Preliminary

1 Short title

2 Commencement

3 Act binds the Crown

4 Extension to certain external Territories

5 Act does not impose tax on property of a State

Part 2—Charges

6 Imposition of charges

7 Matters relating to amount of charges

8 Who is liable to pay charges

9 Exemptions from charges

Part 3—Miscellaneous

10 Regulations

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

An Act to impose, as taxes, charges in relation to matters connected with the administration of the Imported Food Control Act 1992, so far as those charges are neither duties of customs nor duties of excise, and for related purposes

Part 1—Preliminary

 

1  Short title

  This Act may be cited as the Imported Food Charges (Imposition—General) Act 2015.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  Sections 1 and 2 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

29 June 2015

2.  Sections 3 to 10

The later of:

(a) the start of the day after this Act receives the Royal Assent; and

(b) immediately after the commencement of the Imported Food Charges (Collection) Act 2015.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

30 June 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Act binds the Crown

  This Act binds the Crown in each of its capacities.

4  Extension to certain external Territories

  This Act does not extend to Norfolk Island, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands unless the Imported Food Control Act 1992 extends to that Territory.

5  Act does not impose tax on property of a State

 (1) This Act does not impose a tax on property of any kind belonging to a State.

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Part 2—Charges

 

6  Imposition of charges

 (1) The regulations may prescribe a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992.

 (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes.

 (3) Two or more charges may be prescribed in relation to the same prescribed matter, and a single charge may be prescribed in relation to 2 or more prescribed matters.

 (4) This section imposes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

7  Matters relating to amount of charges

 (1) The regulations may prescribe a charge for the purposes of subsection 6(1):

 (a) by specifying an amount as the charge; or

 (b) by specifying a method for calculating the amount of the charge.

 (2) Before the GovernorGeneral makes regulations for the purposes of subsection 6(1) prescribing a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992, the Minister must be satisfied that the amount of the charge is set at a level that is designed to recover no more than the Commonwealth’s likely costs in connection with the prescribed matter.

8  Who is liable to pay charges

  The regulations may prescribe one or more persons who are liable to pay a specified charge prescribed for the purposes of subsection 6(1).

Note: For matters related to the collection of charges prescribed for the purposes of subsection 6(1), see the Imported Food Charges (Collection) Act 2015.

9  Exemptions from charges

  The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 6(1).

Part 3—Miscellaneous

 

10  Regulations

  The GovernorGeneral may make regulations prescribing matters:

 (a) required or permitted by this Act to be prescribed; or

 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /subsubparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

SubCh = SubChapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Imported Food Charges (Imposition—General) Act 2015

99, 2015

29 June 2015

s 3–10: 30 June 2015 (s 2(1) item 2)
Remainder: 29 June 2015 (s 2(1) item 1)

 

Territories Legislation Amendment Act 2016

33, 2016

23 Mar 2016

Sch 5 (item 65): 1 July 2016 (s 2(1) item 7)

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 4.....................

ad No 33, 2016

 

 

Overview

The Imported Food Charges (Imposition—General) Act 2015 was enacted by the Parliament of Australia to address a problem or gap in the administration of imported food control by imposing charges that are not classified as duties of customs or duties of excise. The Act was introduced to facilitate the financial management of activities associated with the administration of the Imported Food Control Act 1992. The primary objective of the Act is to allow for the imposition of charges in relation to matters connected with the administration of the Imported Food Control Act 1992, ensuring that these charges are collected as taxes and not as duties. This legislative framework ensures that the Commonwealth can recover costs associated with the administration and regulation of imported food through a structured and legally binding charge system.

Scope and Application

The Imported Food Charges (Imposition—General) Act 2015 applies to the imposition of charges related to the administration of the Imported Food Control Act 1992, specifically for matters that are not duties of customs or duties of excise. The Act binds the Crown and extends to all Australian territories except Norfolk Island, the Territory of Christmas Island, and the Territory of Cocos (Keeling) Islands, unless the Imported Food Control Act 1992 also applies to those territories. The Act does not impose taxes on property belonging to any State. It allows for the imposition of charges through regulations, which can specify either a fixed amount or a method for calculating the charge. The amount of these charges must be set to recover no more than the Commonwealth's likely costs associated with the prescribed matter. The Act also allows for the specification of persons liable to pay these charges and the establishment of exemptions through regulations. The application and enforcement of these charges are governed by the Imported Food Charges (Collection) Act 2015. The Governor-General has the authority to make regulations necessary for carrying out or giving effect to this Act.

Key Provisions

The Imported Food Charges (Imposition—General) Act 2015 (sections 6–9) establishes a framework for the imposition of charges on imported food, which are to be collected as taxes. These charges are prescribed through regulations under the Act, and they must relate to matters connected with the administration of the Imported Food Control Act 1992, excluding those charges that are classified as duties of customs or excise. The Act allows for the prescription of a single charge for multiple matters or multiple charges for a single matter. The amount of the charge can either be specified directly or determined through a specified calculation method. Furthermore, the regulations may also determine who is liable to pay the prescribed charge and can provide exemptions from these charges. Entities and parties governed by this Act have specific obligations, including compliance with the prescribed charges as determined by the regulations. Importers and other relevant stakeholders must ensure that they are aware of the charges imposed and the entities liable to pay them. This involves keeping abreast of the regulations made under the Act and understanding how these charges apply to their operations. The regulations can specify multiple persons liable for a single charge, which may include importers, exporters, or other parties involved in the supply chain of imported food. Failure to comply with the requirements of the Act, including the payment of prescribed charges, can result in legal consequences. While the Act itself does not specify particular offences or penalties, the Imported Food Charges (Collection) Act 2015, which deals with the collection of these charges, may include provisions on offences and penalties. Typically, penalties for breaches related to tax and charge obligations can include fines and, in severe cases, imprisonment. The exact penalties would be outlined in the Imported Food Charges (Collection) Act 2015 or relevant regulations. The severity of penalties may depend on the nature and extent of the breach, including whether it was deliberate or due to negligence.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.